The due date for filing a federal individual income tax return generally is April 15 of each year if your tax year ends December 31st. Your return is considered filed timely if the envelope is properly addressed and postmarked no later than April 15, Publication 17, Part 1 - When do I have to file?

If the due date falls on a Saturday, Sunday, or legal holiday, the due date is delayed until the next business day. If you cannot file by the due date of your return, you can request an extension of time to file. To receive an automatic 6-month extension of time to file your return, you should file Form 4868, Application for Automatic Extension of Time to File U.S. Individual Income Tax Return, by the due date of your return. For more information, refer to the Form 4868 instructions.

However, if you are a U.S. citizen or resident alien, who is either: (1) living outside of the United States and Puerto Rico and your main place of business or post of duty is outside of the United States and Puerto Rico; or (2) in military or naval services on duty outside of the United States and Puerto Rico on the due date of your return, you are allowed an automatic 2-month extension until June 15 to file your return and pay any tax due. For additional information refer to Publication 54, Tax Guide for U.S. Citizens and Resident Aliens Abroad. If you use this automatic 2-month extension, you must attach a statement to your return explaining which of the two situations qualify you for the extension.

Where to File???

If you live in a foreign country, use one of these addresses to file your paper Form 1040, Form 1040A, or Form 1040-EZ:

If you are NOT enclosing a check or money order:

Department of the Treasury

Internal Revenue Service

Austin, TX 73301-0215 U.S.A.

If you ARE enclosing a check or money order:

Internal Revenue Service

P.O. Box 1303

Charlotte, NC 28201-1303 U.S.A.

Private Delivery Services

You can use certain private delivery services designated by the IRS to meet the "timely mailing as timely filing/paying" rule for tax returns and payments. These private delivery services include only the following:

If you do not have a U.S. bank account, ask if your financial institution has a U.S. affiliate that can help you make same-day wire transfers. For more information on this option, refer to the Foreign Electronic Payments website.

Check or money order.

To pay by check or money order, make your check or money order payable to the "United States Treasury" for the full amount due. Do not send cash. Do not attach the payment to your return.